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T-0.1 - Act respecting the Québec sales tax

Section 430.3
Disposition versions

Full text
430.3. An amount is not to be included in the total for B in the formula set out in section 428 for a reporting period of a person to the extent that, before the end of the period, the amount
(1)  is included in an adjustment, refund or credit for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person; or
(2)  was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of the Parliament of Québec.
1997, c. 85, s. 686; 2010, c. 31, s. 175; 2015, c. 36, s. 216.
430.3. An amount shall not be included in the total for B in the formula set out in section 428 for a reporting period of a person to the extent that, before the end of the period, the amount was refunded to the person under this Act or any other Act of the Legislature of Québec or was remitted to the person under the Tax Administration Act (chapter A-6.002).
1997, c. 85, s. 686; 2010, c. 31, s. 175.
430.3. An amount shall not be included in the total for B in the formula set out in section 428 for a reporting period of a person to the extent that, before the end of the period, the amount was refunded to the person under this Act or any other Act of the Legislature of Québec or was remitted to the person under the Act respecting the Ministère du Revenu (chapter M-31).
1997, c. 85, s. 686.
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